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PRESIDENT'S  INQUIRY  iTHC  ECONOMY  AND  EFFICIENCY 


_SUGGESTED  OUTLINE  FOR  THE 

RECLASSIFICATION  OF  ESTIMATES  OF 

GOVERNMENT  EXPENDITURES 

ON  A  UNIFORM  BASIS 

FIRST  PROOF 


SUBMITTED  TO  DEPARTMENT  COMMITTEES  FOR  CRITICISM  AND 

SUGGESTIONS  AS  EXPLAINED  IN   THE  CONFERENCE 

AT  THE  WHITE  HOUSE  ON  NOVEMBER  5 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1910 


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Nomenclature  to  be  used  in  the  general  classification  of  estimates  of 
amounts  needed  by  the  several  branches  and  Departments  of  the  Gov- 
ernment. 


A.  Salaries,  wages,  and  other  compensations  for  personal  services. 
H.   Materials  and  supplies  (other  than  fuel:   heat,  light  and  power; 
forage;  provisions). 

C.  Fuel  (including  burning  and  illuminating  gases,  oils,  and  supplies). 

D.  Heat,  light,  power,  and  water  service  (including  electricity). 

E.  Advertising  and  publication  of  notices. 

F.  Printing,  engraving,  lithographing,  and  binding. 

G.  Telegraph,  telephone,  postal,  and  commercial  messenger  service. 
H.  Freight,  expressage,  drayage,  and  haulage. 

I.  Traveling  expenses  and  subsistence. 

3.  Garage,    stable,    horseshoeing,    horse-clipping,     and    veterinary 

charges. 
K.  Provisions. 
L.  Forage. 

M.  Furniture  and  furnishings. 
N.   Equipment. 
O.  Equipment  parts. 
P.  Structures. 
Q.  Structural  parts. 
R.  Live  stock. 

S.  L  ind  and  interests  in  land  (other  than  leasehold). 
T.  Damages  and  indemnities. 

U.  Pensions,  retirement  salaries,  providence,  and  gratuities. 
V.  Interest. 
W.  Leaseholds,  patent-rights,  copyrights,  franchises,   permits,   and 

privileges. 
X.  Refunds. 
Y.  Payment  of  debt. 
Z.  Contingencies  and  miscellaneous. 

COMBINATION    SYMBOLS. 

ad.  Administration. 

op.  Operation. 

rs.  Repairs. 

rp.  Replacements. 

mt.  Maintenance. 

ao.  Administration,  operation,  and  maintenance. 

ox.  Expenses  other  than  administration,  operation,  and  maintenance. 

pr.  Production. 

co.  Construction. 

ab.  Additions  and  betterments. 

cp.  Capital  outlays. 


M7S984 


DEFINITIONS. 

'Iq  .the  preparation  of  estimates  the  foregoing  nomenclature,  indi- 
cating classification  of  expenditure,  will  be  understood  to  have  the 
foilewittgjde'tfnit'en  unci  content: 

A.  Salaries,  wages,  and  other  compensations  for  pergonal  sercwee. — All 

expenditures  for  services  which  are  personal  in  character — includ- 
ing regular  salaries  and  wages;  holiday,  Sunday,  and  overtime 
allowances;  extra  pay  for  special  assignments;  special  service 
fees  and  compensation,  whether  rendered  under  contract  or  open 
market  order  or  otherwise;  trophies,  prizes,  awards,  badges,  and 
certificates  for  personal  service;  services  and  expenses  combined 
when  settled  by  pay  roll;  services,  including  equipment  when  the 
compensation  for  furnishing  equipment  is  included  in  the  rate  of 

B.  maiermls  and  supplies  (other  than  fuel;  heat,  light,  and  power; 

forage,  and  provisions). — All  expenditures  for  things  not  in  the 
state  of  nature,  and  which  have  not  been  specifically  adapted  for 
use  (as  furniture  equipment  parts  and  structural  parts),  or  which 
if  specifically  adapted  for  use  are  to  be  consumed  when  used — 
including  stationery  and  drawing  supplies;  mechanical  supplies 
and  lubricants;  dry  goods  and  wearing  apparel;  drugs,  chemicals, 
hospital  and  laboratory  supplies;  educational  and  recreational 
supplies;  metals  and  raw  materials;  hardware  and  structural 
materials;  paints,  oil,  and  glass;  ammunition,  explosives,  pro- 
jectiles, and  other  war  supplies. 

C.  Fuel   (including  burning  and  illuminating  gases,  oils,    and    mp- 

plies). — All  expenditures  for  materials  and  supplies  specifically 
adapted  to  heat  and  light  production — including  coal;  coke; 
wood;  charcoal;  kindling;  burning  and  illuminating  oils,  liquids, 
and  gases. 

D.  Heat,  light,  po/rcr  and  water  service  (including  electricity). — All 

expenditures  for  heat,  light,  power  and  water  service,  as  dis- 
tinguished from  materials  and  supplies  adapted  to  heat  and  light 
production. 

E.  Advertising   and  publication  of  notices. — All    expenditures    for 

services  other  than  personal  in  the  nature  of  advertising  and  pub- 
lishing notices — including  notices  required  by  law;  advertising 
for  bias;  advertising  for  labor  and  services;  advertising  for  sales 
of  property,  leases,  and  special  privileges;  recruiting  the  army 
and  navy,  whether  by  means  of  published  or  posted  notices, 
exhibits,  demonstrations,  lectures,  or  other  special  features  and 
devices. 

F.  Printing,  engraving,  lithographing,  and  binding. — All  expendi- 

tures for  services  other  than  personal  in  the  nature  of  printing, 
engraving,  lithographing,  and  binding — including  the  printing, 
engraving,  lithographing,  and  binding  of  laws  and  ordinances; 
executive  and  departmental  orders  and  instructions;  printed 
reports,  minutes,  and  proceedings;  special  printing,  engraving 
and  binding;  rebinding  and  mounting. 

G.  Telegraph,  telephone,  postal \  and  commercial  messenger  service.-^- 

All  expenditures  for  services  other  than  personal,  for  transmit- 
ting communications  by  telegraph,  cable,  telephone,  and  com- 
mercial messenger,  and  for  transmitting  communications  or 
packages  by  post  or  commercial  messenger. 


5 

H.  Freight,  <  .rprcsxagc,  dray  aye,  and  haulaye. — All  expenditures  for 
services  other  than  personal,  for  the  transportation  of  things 
(other  than  packages  by  post  or  commercial  messenger) — includ- 
ing freight,  and  storage  incidental  thereto;  express  other  than 
local,  with  incidentals  and  storage;  dray  age  and  local  express; 
the  hiring  of  teams,  horses,  and  carts  with  drivers  not  on  the 
pay  roll. 
I.  Traveling  asp&MM  and  subsistence. — All  expenditures  for  the  trans- 
portation of  persons  and  for  subsistence  en  route — including  rail- 
road and  steamboat  fares;  sleeping  and  chair-car  fares;  meals 
and  lodging  en  route;  laundry  and  pressing  en  route;  porterage 
en  route;  carriage,  coach,  cab,  horse,  and  automobile  hire,  and 
streetcar  fares  en  route;  per  diem  allowance  en  route;  milege 
en  route;  tolls,  passports,  etc.,  en  route. 

J.  Garage,  stable,  horseshoeing,  horse  clipping,  and  veterinary 
charges. — All  expenditures  for  services  other  than  personal,  for 
the  care  and  keeping  of  automobiles,  horses,  ana  other  local 
transportation  equipment— including  the  boarding  and  grooming 
of  horses;  the  storage  of  horse  vehicles  and  equipment;  horse- 
shoeing; horse  clipping;  veterinary  charges,  when  made  as  part 
of  a  stable  charge. 

K.  ProrLsJons.— AW  expenditures  for  things  adapted  to  use  for  human 
food — including  farinaceous  and  other  bakery  foods;  fresh  meats, 
fish,  game,  and  fowl;  canned  and  preserved  meats,  fish,  game,  and 
fowl;  fresh  fruits  and  vegetables;  canned  and  preserved  fruits 
and  vegetables;  fresh  dairy  products  and  eggs;  coffee,  chocolate, 
tea,  spices,  and  flavorings;  sugar,  molasses,  sirups;  and  other 
groceries. 

L.  Forage.— AW  expenditures  for  things  used  for  the  feeding  of  ani- 
mals (other  than  those  things  above  classified  as  provisions) — 
including  hay;  fodder;  straw  and  coarse  grasses  used  for  bed- 
ding; corn;  oats;  bran;  oil  cake;  and  mixed  fodder. 

M.  Furniture  and  furnishings. — All  expenditures  for  things  spe- 
cifically adapted  to  use  as  furniture  and  furnishings — including 
office  and  library  furniture;  school,  auditorium,  park,  and  garden 
furniture;  bouse,  barrack  and  mess-room  and  ship's  furniture; 
hospital,  clinic,  laboratory,  and  pharmaceutical  furniture;  work- 
shop, store,  and  warehouse  furniture;  carpets  and  other  floor 
coverings;  window  shades;  window  and  wall  draperies. 

N.  Equipment. — AH  expenditures  for  things  specifically  adapted  to 
increasing  the  efficiency  or  economy  of  human  effort  or  animal 
power,  or  for  the  generation,  transmission,  and  utilization  of  elec- 
trical or  mechanical  power — excluding  items  classified  under 
structures  and  furniture  and  including  hand  tools  and  accessories; 
harness  and  other  trappings  forpower  animals;  heating,  lighting, 
and  power  equipment,  such  as  stoves  and  air-heating  apparatus, 
water  heaters,  steam  generators,  steam  engines  and  auxiliaries, 
transformers  and  auxiliaries,  wind  motors  and  compressed-air 
engines;  power-operated  machinery  and  tools,  with  accessories; 
transportation  equipment  and  accessories;  war  equipment. 

O.  Equipment  parts. — All  expenditures  for  specifically  adapted  parts 
of  equipment  as  above  defined  (N). 


P.  Structures. — All  expenditures  for  land  and  floating  structures — 
including  embankments,  excavations,  earthworks,  retaining  and 
restraining  walls,  and  breakwaters;  tunnels,  conduits,  roads, 
and  roadbeds;  nouses,  office  and  factory  buildings;  fences, 
inclosing  walls,  trellises,  and  pergolas;  military  structures;  orna- 
mental and  commemorative  structures;  ships  (merchant  and  war 
vessels),  dry  docks,  barges,  rafts,  and  other  floating  structures. 
Q.   Structural  parts. — All  expenditures  for  specifically  adapted  parts 

of  structures  as  above  defined  (P). 
R.   Live  stock. — All  expenditures  for  the  purchase  of  live  animals  to 
be  used  for  power  or  other  production— including  horses;  cattle; 
fowl;  stock  fish;  excluding  live  animals  purchased  for  slaughter. 
S.    Land  and  interests  in  land. — All  expenditures  for  land  or  interests 
in  land — including  purchases  of  equitable  and  legal  in  fee,  except 
leaseholds  (W). 
T.   Damages  and  indemnities. — All  expenditures  for  or  included  in 
awards  granted  by  the  Court  of  Claims,  or  claims  advised  by  the 
State  Department  to  be  justly  due  to  foreign  nations  or  to  citi- 
zens or  subjects  thereof,  indemnities  for  destruction  or  injury  of 
persons  or  property. 
U.  Pensions,  retirement  salaries,  providence,  and  gratuities. — All  ex- 
penditures to  persons,  the  purpose  of  which  is  to  increase  the 
efficiency  of  those  in  the  service,  or  which  are  made  on  grounds 
of  public  policy,  except  expenditures  in  the  nature  of  compen- 
sation for  services  currently  rendered,  or  for  rights  or  things 
purchased. 
V.   Interest.—  All  expenditures  in  the  nature  of  compensation  for  the 
deferment  of  money  payments  contracted  for  in  the  making  of 
loans  or  at  the  time  of  making  purchases  on  credit,  or  which 
is  made  obligatory  by  judgment  of  a  court. 
W.  Leaseholds,  patent  rights,  copyrights,  franchises,  privileges,  and 
permits. — All  expenditures  in  the  nature  of  compensation  for 
the  right  to  the  possession  and  use  of  lands,  animals,  structures, 
furniture  and  furnishings,  or  equipment,  the  possession  of  which 
is  to  be  relinquished  at  the  end  of  a  time  specified  or  implied  hy 
law,  or  for  the  right  to  use  or  act  under  a  patent  right  or  a  copy- 
right, franchise,  privilege,  or  permit. 
X.   Refunds. — All  expenditures  in  repayment  or  refund  of  the  whole 
or  part  of  an  amount  or  amounts  previousl}7  received  or  cred- 
ited— including  transactions  between  departments,  or  with  the 
public  regarding  taxes,  licenses,  or  other  charges. 
Y.  Payment  of  debt. — All  expenditures  in  the  nature  of  payment  or 
delivery  of  money  (or  of  credit  or  other  things  accepted  in  lieu 
thereof)  contracted  for  in  the  making  of  loans  or  at  the  time  of 
making  purchases  on  credit,  or  which  is  made  obligatory  by 
judgment  of  a  court,  except  interest  (V). 

ad.  Administration. — All  expenditures  for  the  general  direction,  su- 
pervision, or  control  of  the  functions  and  activities  of  a  depart- 
ment, bureau,  division,  or  other  branch  of  the  service,  the  ex- 
penses of  which  are  separately  or  independently  accounted  for  or 
reported  on,  and  which  may  not  be  directly  and  specifically  allo- 
cated to  the  functions  or  activities  that  are  the  subject  of  general 
direction  and  control,  making  it  necessary  to  consider  such  ex- 
penditure as  an  overhead  cost. 


op.  Operation*, — All  expenditures  for  carrying  on,  and  which  may  be 
specifically  allocated  to,  the  functions  and  activities,  separately 
and  independent^  accounted  for  or  reported  on,  other  than  those 
for  maintenance  and  capital  outlays. 

rs.  Rejjairs. — All  expenditures  for  materials  and  parts,  labor  and 
other  costs  incident  to  the  current  upkeep  of  furniture  and  fur- 
nishings, equipment  and  structures,  to  provide  against  reparable 
deterioration  from  wear  and  tear,  waste  and  loss — including 
depreciation  reserves,  or  other  accruals  to  funds  or  specific 
reserves  therefor. 

rp.  Replacements. — All  expenditures  for  the  purchase  of  furniture  and 
furnishings,  equipment  and  structures,  including  the  demolition 
and  reconstruction  incident  to  the  current  upkeep  of  furniture 
and  furnishings,  equipment  and  structures,  to  provide  against 
irreparable  deterioration  from  wear  and  tear,  waste  and  loss — 
including  the  reserves  for  depreciation,  or  other  accruals  to 
funds  or  specific  reserves  therefor. 

mt.  Maintenance.^- All  expenditures  for  repairs  and  replacements  as 
above  defined  when  combined  in  one  account,  including  accruals 
to  funds  or  specific  reserves  therefor. 

ao.  Administration,  operation,  and  maintenance. — The  total  of  all  ex- 
penditures for  administration,  operation,  and  maintenance,  as 
above  defined,  when  grouped  or  consolidated  for  a  particular 
department,  division,  bureau,  or  branch  of  the  service  reported 
on,  or  which  is  not  segregated  into  elements  or  classes  of  ex- 
penses contained  therein. 

ex.  Expenses  other  than  administration,  operation,  and  maintenance. — 
All  expenditures  in  the  nature  of  current  cost  or  expense  as  dis- 
tinguished from  capital  outla}7s,  for  which  the  administration  may 
not  be  held  directly  or  chiefly  responsible  for  economy,  and  whicn 
h\  reason  of  their  uncommon  or  irregular  character  must  be  elimi- 
nated from  statements  of  cost  of  administration,  operation,  and 
maintenance,  in  order  to  reduce  such  statements  of  cost  for 
different  departments,  bureaus,  divisions,  or  branches  of  the 
service  to  a  common  basis  for  comparison — including  pensions, 
retirement  salaries,  providence  funds  and  gratuities;  interest, 
with  the  commissions  and  fees  relating  thereto;  rents  and  rojral- 
ties,  with  the  commissions  and  fees  relating  thereto;  refunds; 
payment  of  debt,  etc. 

pr.  Production, — All  expenditures  which  may  be  directly  allocated  or 
assigned  to  manufacturing  or  other  productive  functions  and  ac- 
tivities reported  on — including  the  directly  assignable  costs  of 
administration,  operation,  and  maintenance,  as  well  as  expenses 
other  than  administration,  operation,  and  maintenance,  and  ex- 
cluding construction. 

co.  Construction. — All  expenditures  which  may  be  directly  allocated  to 
the  building  of  structures  as  above  defined — including  the  costs 
of  administration  and  operation  and  the  maintenance  of  the  equip- 
ment employed  or  used  in  the  process  of  construction,  together 
with  any  expenses  other  than  administration,  operation,  and  main- 
tenance, which  are  directly  assignable  to  the  cost  of  such  building 
process. 


8 

ab.  Additions  and  betterments. — All  expenditures  for  furniture  and 
furnishings,  equipment,  and  structures  (not  necessary  to  the 
upkeep  of  property  to  provide  against  deterioration  from  wear 
and  tear,  waste  and  loss),  the  result  of  which  would  be  to  add 
to  or  increase  the  net  outlay,  together  with  any  accruals  to 
funds  or  specific  reserves  for  such  purpose. 

cp.  Capital  outlays. — All  expenditures  for  furniture  and  furnishings, 
equipment,  structures,  land,  live  stock,  and  other  property  as 
original  cost,  or  for  additions  and  betterments  thereto — including 
accruals  to  funds  or  specific  reserves  for  such  use. 


In  order  that  facility  may  be  given  to  the  classification  and  to  the 
identification  of  items  within  established  classes  of  expenditures,  and 
that  the  ends  of  economy  may  be  subserved  in  the  preparation  of 
estimates  and  in  the  making  of  summaries  and  recapitulations  thereof, 
the  following  organization -code  numbers  will  be  used  to  designate 
the  several  general  branches  and  departments  of  the  Government: 

GENERAL   CODE  TO  DESIGNATE    DEPARTMENTS   OR    BRANCHES   OF   ORGAN- 
IZATION. 

0100  Chief  Executive. 

0200  Legislature. 

0210  Senate. 

0220  House. 

0230  Joint  committees  and  commissions. 

0300  Judiciary. 

0400  Special  executive  commissions. 
0410  Tariff  Board. 

0500  Civil  Service  Commission. 

0600  Interstate  Commerce  Commission. 

0700  District  of  Columbia. 

0800  Territories. 

0900  Other  institutions  and  establishments. 
0910  Library  of  Congress. 

0920  National  Botanic  Garden. 

0930  Government  Printing  Office. 

0940  Smithsonian  Institution. 

1000  Department  of  State. 

2000  Department  of  the  Treasury. 

3000  Department  of  War. 

4000  Department  of  Justice. 

5000  Post-Office  Department, 

6000  Department  of  the  Navy. 

7000  Department  of  the  Interior. 

8000  Department  of  Agriculture. 

9000  Department  of  Commerce  and  Labor. 

(9) 


This    schedule   is    attached    to   illustrate    the   application   of    the 
organization-code  to  the  Department  of  the  Treasury. 

2000  DEPARTMENT  OF  THE  TREASURY. 


2100  Secretary  of  the  Trkasury  (office  of). 

2101  Secretary. 

2102  Assistant  Secretary. 

2103  Assistant  Secretary. 

2104  Assistant  Secretary. 

2105  Chief  Clerk  and  Superintendent's  Division. 

2106  Disbursing  Clerk's  Division. 

2107  Actuary's  Division. 

2108  Appointments  Division. 

2109  Bookkeeping  and  Warrants  Division. 

2110  Customs  Division. 

2111  Loans  and  Currency  Division. 

2112  Mail  and  Files  Division. 

2113  Public  Moneys  Division. 

2114  Printing  and  Stationery  Division. 

2115  Revenue-Cutter  Service  Division. 

2116  Secret  Service  Division. 

2117  Special  Agents'  Division. 


2200  Comptroller  of  the  Treasury  (office  of). 

2201  Administrative  Division. 

2202  Bookkeeping  Division. 

2210  Auditor  for  Interior  Department  (Office  of  the). 

2211  Administrative  Division. 

2212  Indian  Division. 

2213  .Law  and  Claims  Division. 

2214  Miscellaneous  (Lands  and  Files)  Division. 

2215  Pension  Division. 

2220  Auditor  for  Navy  Department  (Office  of  the). 

2221  Administrative  Division. 

2222  Claims  and  Requisition  Division. 

2223  Law  Clerk  Division. 

2224  Navy  Pay  Allotment  Division. 

2225  Pavmaster  Division. 

2230  Auditor  for  Post-Office  Department  (Office  of  the). 

2231  Administrative  Division. 

2232  Assorting  Division. 

(10) 


11 

Comptroller  of  the  Treasury  (Office  of)— Continued. 

•2233  Checking  Division. 

2234  Foreign  Division. 

2235  Inspecting  Division. 

2236  Law  Clerk  Division. 

2237  Pay  Division. 

2238  Postal  Accounts  Division. 

2239  Recording  Division. 

2240  Auditor  for  State  and  other  Departments  (Office  of  the). 

2241  Administrative  Division. 

2242  Diplomatic  and  Consular  Division. 

2243  Judicial  Division. 

2244  Law  Clerk  Division. 

2245  Miscellaneous  Division. 

2250  Auditor  for  Treasury  Department  (Office  of  the). 

2251  Administrative  Division. 

2252  Customs  Division. 

2253  Internal  Revenue  Division. 

2254  Law  Clerk  Division. 

2255  Miscellaneous  Division. 

2256  Public  Debt  Division. 

2260  Auditor  for  War  Department  (Office  of  the). 

2261  Administrative  Division. 

2262  Accounts  Division. 

2263  Civil  Claims  Division. 

2264  Isthmian  Canal  Division. 

2265  Law  Board  Division. 

2266  Military  Claims  Division. 

2267  Paymaster  Division. 

2268  Rate  Board  Division. 

2269  Records  Division. 

2270  Auditors,  various. 
2272  Rate  Board. 


2300  Treasurer  of  the  United  States  (Office  of). 

2301  Administrative  Division. 

2302  Cashier  Division. 

2303  Chief  Clerk  Division. 

2304  General  Accounts  Division. 

2305  Issue  Division. 

2306  Issue  and  Redemption  Division. 

2307  Loans  Division. 

2308  National  Banks  Division. 

2309  Post-Office  Accounts  Division. 

2310  Redemption  Division. 

2311  Sinking  Fund  Division. 

2315  National  Bank  Redemption  Agency  Division. 

2320  Subtreasuries. 

2330  Baltimore. 

2335  Boston. 

2340  Chicago. 

2350  Cincinnati. 


12 

Treasurer  of  the  United  States  (Office  of) — Continued. 
Subtreasuries — Continued. 
2355  New  Orleans. 

2360  New  York. 

2370  Philadelphia. 

2380  St.  Louis. 

2385  San  Francisco. 


2400  Internal-Revenue  Bureau. 

2401  Administrative  Division. 

2402  Accounts  Division. 

2403  Assessments  Division. 

2404  Chief  Clerk  (including  appointments)  Division. 

2405  Chemistry  Division. 

2406  Claims  Division. 

2407  Corporation  Tax  Division. 

2408  Distilled  Spirits  Division. 

2409  Law  Division. 

2410  Miscellaneous  Division. 

2411  Revenue  Agents  Division. 

2412  Stamp  Division. 

2413  Tobacco  Division. 


2490  Customs. 


2500  Comptroller  of  the  Currency  (Office  of  the). 

2501  Administrative  Division. 

2502  Bookkeeping  Division. 

2503  Bond  Clerk  Division. 

2504  Chief  Clerk  Division. 

2505  Issue  Division. 

2506  Law  Division. 

2507  Organization  Division. 

2508  Reports  Division. 

2509  Redemption  Division. 


13 

2580  Register  or  the  Treasury  (Office  of  the). 

2581  Administrative  Division. 

2582  Loans  Division. 

2583  Notes,  Coupons,  and  Currency  Division. 


2600  Bureau  of  Engraving  and  Printing. 

2601  Administrative. 

2602  Assignments  and  Reviews  (including  Personnel.  Purchases 

and  Stores)  Division. 

2608  Accounts  (including  Orders  and  Disbursements). 

2616  Watch  (including  cleaning)  Division. 

2618  Stables  Division. 

2620  Engineering  and  Machine  Division. 

2635  Engraving  Division. 

2650  Examining  Division. 

2660  Ink  Making  Division. 

2665  Miscellaneous  Division. 

2675  Numbering  Division. 

2679  Packing  Division. 

2680  Plate  Printing  Division. 
2690  Surface  Printing  Division. 

2695  Vault  Division. 

2696  Wetting  Division. 


2700  Bureau  of  the  Mint. 

2701  Administrative. 

2710  Mints. 

2711  Mint,  Carson. 

2712  Mint,  Denver. 

2713  Mint,  New  Orleans. 

2714  Mint,  Philadelphia. 

2715  Mint,  San  Francisco. 

2730  Assay  offices. 

2731  Assay  office,  Boise. 

2732  Assay  office,  Charlotte. 

2733  Assay  office,  Deadwood. 

2734  Assay  office,  Helena. 

2735  Assay  office,  New  York. 

2736  Assay  office,  St.  Louis. 

2737  Assay  office,  Salt  Lake  City. 

2738  Assay  office,  Seattle. 


14 


2780  Life  Saving  Service. 

2781  Administrative. 


2800  Public  Health  and  Marine-Hospital  Service. 

2801  Administrative  Division. 

2802  Domestic  Quarantine  Division. 

2803  Foreign  and  Insular  Quarantine  Division. 

2804  Hygienic  Laboratory  Division. 

2805  Miscellaneous  Division. 

2806  Marine  Hospital  and  Relief  Division. 

2807  Personal  Accounts  Division. 

2808  Scientific  Research  Division. 

2809  Sanitary  Reports  and  Statistics  Divisions. 


2900  Supervising  Architect  (Office  of  the). 

2901  Administrative  Division. 

2902  Accounts  Division. 

2903  Computing  Division. 

2904  Drafting  and  Construction  Division. 

2905  Equipment  Division. 

2906  Inspection  Division. 

2907  Law  and  Records  Division. 

2908  Mechanical  and  Electrical  Engineers  Division. 

2909  Technical  Division. 


2950  Special  committees,  etc. 

o 


Pamphlet       S 

Binder 

Guylord  Bros..  Inc. 

Stockton,  Calif. 

T.M.  Reg.  U.S.  Pat.  Off. 


M72984 


H 


A 


THE  UNIVERSITY  OF  CALIFORNIA  LIBRARY 


